Supreme Court · 2007 INSC 347 · Decided 29 March 2007
Commissioner of Customs, Mumbai v. M/S Clariant (India) Limited, Worli
- Court
- Supreme Court of India
- Citation
- 2007 INSC 347 · [2007] 4 S.C.R. 515
- Case number
- CIVIL APPEAL No. 509/2002
- Decided
- 29 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130E
Headnote
Customs Act 1962-Technical collaboration agreement-Between manufacturer-Company and another company-Import of raw material by A B the manufacturer under the agreement-Revenue imposing technical know- C how charges to the assessable value of the raw material-Adjudicating Authority held the charges related-Appellate Authority holding the same to be includible-Tribunal in view of admission by the manufacturer, despite holding that the companies were related, held the charges not inc/udible to the cost of raw material-On appeal, held: In view of admission by the manufacturer D that the
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